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(3)(3 :
- Arens, Alvin A, and James K. Ioebbecke., Auditing: An Integrated Approach, 7rd ed., Prentice Hall, Inc.
New Jersey,1997, PP. 530-533.

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2000 .56
(3)(3 :
)- The Council of the Institute of Chartered Accountants of India, Auditing and Assurance Standard (AAS
29 Auditing in A Computer Information Systems Environment , January, 2003, P. 56.
(1 . " "
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Hinson, Gary, and others, Frequently Asked Questions about Computer Auditing , isecT Ltd,
Holmbury St. Mary Surrey RH5 6 LQ, ENGLAND, June, 2004, P. 5.
)(4 :
- Office of Audit Services, Internal Auditing , MSC 3AU New Mexico State University , Last Modified
Date: October , 2004, PP. 2-3.
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The Council of the Institute of Chartered Accountants of India, OP.cit , P. 1012.

) (5 :
- The Manager, Internal Audit, 13 March, 2003, P. 1-2.
http://www. Education. tas.gov.au/internal audit / manual / 7objectives.htm
(
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Moscove Stephen, and others Core Concepts of Accounting Information Systems , Eight Edition, John
Wiley & Sons, Inc, 2003. P.15.
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Hand Book of International Auditing, ISA No.401, Auditing, in a Computer Information Systems
Environment, IFAC, Ethics Pronouncements, 2004, Parag. 4.
Srilanka Auditing Standard, (SLAus11), Auditing in Computer Information Systems
Environment, Parag. 4.
The Council of the Institute of Chartered Accountants of India, OP.Cit. Parag. 4.
The Standards and Practice Council, Exporure Draft No.11, Auditing in A Computer Informatioin
Systems Environment, Proposed Philippine Standard on Auditing, November, 2001, Parag. 4.
The South African Institute of Chartered Accountants, SAAS No.401, Auditing in A Computer
Information Systems Environment, April, 1998, Parag. 4.
) (3 "
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- Hinson, Gary and Others, Op.cit, P. 20.

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- Hand Book of International Auditing, ISA No. 620, Using the Work of An Expert, IFAC, Ethics
Pronouncements, 2004, Parag. 2,3.

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1998, Parag. 8.
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- Coveleski, Katharine W., and others, High lights, Journal of Accountancy, January, 2001, P. 1, 2.
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Audit, AU Section 316, December, 2004.
Hand Book of International Auditing, ISA No. 240, Fraud and Error , IFAC, Ethics
Pronouncements, 2004
) (3 :
AICPA Professional Standards, SAS No.54, Illegal Acts by Clients, AU Section 317, December,
1999.
Hand Book of International Auditing, ISA No. 250, Consideration of Laws and Regulations in An
Audit of Financial Statements, IFAC, Ethics Pronouncements, 2004
) (4 :
AICPA Professional Standards, SAS No.59, The Auditors Consideration of An Entitys Ability to
Continue as Going Concern, AU Section 341, December, 1999.
Hand Book of International Auditing, ISA No. 260, Communication of Audit Matters with those
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